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Intermediate Accounting II

BUS ADM X421.2

40234
Delivery Options Online

Build on your learning from Intermediate Accounting I UGBA X421.1 by focusing on developing financial statements that clearly and accurately depict a company's performance. You'll study stockholders' equity, earnings per share, income taxes, leases, pensions, revenue and cash flows.

Course Outline

Expand or collapse section

Course Objectives

  • Account for current and long-term liabilities
  • Determine stockholders' equity and dilutive earnings per share
  • Account for income taxes, pensions, leases and accounting changes
  • Evaluate and properly present cash flows
  • Fully disclose material items in the financial statements


What You Learn

  • Current liabilities and contingencies
  • Bonds and long-term notes
  • Leases
  • Corporate taxation 
  • Income tax accounting
  • Pension and post-retirement benefits
  • Shareholders’ equity
  • Share-based compensation and EPS
  • Accounting changes and error corrections
  • Statement of cash flows


How You Learn

  • Reading assignments
  • PowerPoint presentations
  • Homework problems
  • Class discussions
  • Quizzes
  • Final examination


Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.

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Sections

Section 077

Jan 12, 2021 to Apr 20, 2021 Online

Course Fee(s)

Course Fee credit (3 units)

$1,350.00

Type Online, Fixed Date

Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.

Dates

Jan 12, 2021 to Apr 20, 2021

Delivery Options

Online

Available for Credit

3 semester units

Instructors

  • James Webb

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

TEXTBOOK NOTE: Connect (an online homework and learning management system) is required for this section. UC Berkeley Extension has negotiated a discounted one-time price of $100 for CONNECT which provides access for both Intermediate I and II. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you.  

Section Materials

  • Textbook (Mandatory) Intermediate Accounting by David Spiceland and Mark Nelson and Wayne Thomas © 2020 McGraw-Hill 10th edition ISBN 1260310175

Section 076

Feb 10, 2021 to May 19, 2021 Live Online

Course Fee(s)

Course Fee credit (3 units)

$1,350.00

Type Live Online

Access classroom-style interactive learning from anywhere in the world! Attend scheduled online sessions with your instructor and classmates in addition to completing your coursework.

Live Online format allows you to take classes from anywhere with an internet connection. Classroom sections will be taught in this format through Spring 2021. Learn more about this format.

Beginning August 15, 2020, you must have a Zoom account to participate.

Many schools are now accepting transfer credit for online coursework, including health and sciences programs. Check with your institution before enrolling.

Days

W

Time

6:00PM to 9:00PM Pacific Time

Dates

Feb 10, 2021 to May 19, 2021

Schedule and Location

View Details

Instructional Hours

45.0

Delivery Options

Online

Available for Credit

3 semester units

Instructors

  • Yan Gelman

Section Notes

TEXTBOOK NOTE: Connect (an online homework and learning management system) is required for this section. UC Berkeley Extension has negotiated a discounted one-time price of $100 for CONNECT which provides access for both Intermediate I and II. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you. 

Section Materials

  • Textbook (Mandatory) Intermediate Accounting by David Spiceland and Mark Nelson and Wayne ThomasDavid Spiceland and Mark Nelson and Wayne Thomas © 2020 McGraw Hill 10th edition ISBN 1260310175

Section 078

Mar 16, 2021 to Jun 22, 2021 Online

Course Fee(s)

Course Fee credit (3 units)

$1,350.00

Type Online, Fixed Date

Enroll in this course by its start date and complete it by its specified end date. There are no live sessions, but plenty of opportunities to collaborate with your classmates and instructor.

Dates

Mar 16, 2021 to Jun 22, 2021

Delivery Options

Online

Available for Credit

3 semester units

Instructors

  • Yan Gelman

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

TEXTBOOK NOTE: Connect (an online homework and learning management system) is required for this section. UC Berkeley Extension has negotiated a discounted one-time price of $100 for CONNECT which provides access for both Intermediate I and II. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you.  

Section Materials

  • Textbook (Mandatory) Intermediate Accounting by David Spiceland and Mark Nelson and Wayne Thomas © 2020 McGraw-Hill 10th edition ISBN 1260310175

This course applies to the following programs:

Certificate Program in Accounting

Expand or collapse section

Required Courses

  • Financial Accounting
  • Financial Accounting
  • Managerial Accounting
  • Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Accounting Ethics
  • Advanced Accounting

Electives

  • Auditing and Attestation
  • Auditing
  • Accounting for Government and Not-for-Profit Organizations
  • Cost Accounting
  • Financial Statement Analysis
  • Income Taxes and Personal Financial Planning
  • Presenting Quantitative Data Effectively
  • Principles of Business Law
  • Taxation for Corporations and Other Flow-Through Entities

Learn More About this Program

Notes

Departmental contact: extension-business@berkeley.edu | (510) 642-4231

Prerequisites

Introduction to Financial Accounting UGBA XB102A/XBW102A, Introduction to Managerial Accounting UGBAXB102B/XBW102B or equivalent. This course typically follows Intermediate Accounting I UGBA X421.1, but that course is not a prerequisite.
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Course Fee

Online

James Webb

Professor James Webb currently serves as the Executive Director, Center for Financial Reporting and Management (CFRM) at the UC Berkeley Haas School of Business. Dr. Webb’s unique background makes him ideally suited to guide accounting students toward their professional goals. He began his career in public accounting before taking an in-house accounting role. Wanting to parlay his working knowledge to educate the next-generation of accountants, he returned to earn a Ph.D. in Higher Education Administration from the University of Michigan. Read more about Dr. Webb.

Course Fee

BUS ADM X421.2 - 076 - Intermediate Accounting II

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Yan Gelman

Yan Gelman, M.B.A., B.S., is an experienced accounting and finance professional. He holds an M.B.A. from The Wharton School at the University of Pennsylvania and a B.S. from UC Berkeley Haas School of Business. Gelman currently resides in San Francisco, and he is a devoted baseball fan, avid traveler, food connoisseur and a skilled poker player.

Course Fee

Yan Gelman

Yan Gelman, M.B.A., B.S., is an experienced accounting and finance professional. He holds an M.B.A. from The Wharton School at the University of Pennsylvania and a B.S. from UC Berkeley Haas School of Business. Gelman currently resides in San Francisco, and he is a devoted baseball fan, avid traveler, food connoisseur and a skilled poker player.

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